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Bombay High Court Quashes Reassessment Notice and Order in Income Tax Case Due to Lack of Fresh Material and Change of Opinion. Guarantee Fee Reversal Issue Already Examined in Original Assessment and Pending Before Tribunal, Reassessment Barred by Third Proviso to Section 147 of Income-tax Act, 1961.

The petitioner, Tata Communications Limited, filed its return of income for Assessment Year 2014-15 on 24 November 2014, which was revised twice in Ma...

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Bombay High Court Dismisses Appeal in Specific Performance Suit Against LIC — Tenant Association Fails to Prove Readiness and Willingness. Agreement to Sell Not Concluded as Essential Terms Remained Unsettled and No Binding Contract Was Formed Under Section 10 of Specific Relief Act, 1963.

The appeal arose from a decree of the City Civil Court, Greater Mumbai dismissing S.C. Suit No. 8228 of 1984, which was a suit for specific performanc...

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Bombay High Court Allows Appeal in Income Tax Case on Allocation of R&D Expenses. ITAT's presumption of benefit from head office R&D expenses to manufacturing units without factual nexus is unsustainable under Income Tax Act, 1961.

The appellant, Zandu Pharmaceuticals Works Limited, is a company engaged in manufacturing ayurvedic medicines and ointments. It has a head office and ...

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Bombay High Court Dismisses Appeal Against Refusal to Set Aside Ex-Parte Decree in Specific Performance Suit — Appellants Failed to Show Sufficient Cause for Non-Appearance Despite Service of Summons.

The case arises from a suit for specific performance of a contract filed by the respondent/plaintiff against the appellants/defendants. The trial cour...

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INTERIM APPLICATION (L) NO. 25700 OF 2025

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Bombay High Court Upholds Eviction of Multinational Company in Rent Control Case. Section 3(1)(b) of Maharashtra Rent Control Act, 1999 exempts premises let to multinational companies from protection of the Act, and concurrent findings of fact are not interfered with under Section 115 CPC.

The applicant, Eloff Hansson (India) Pvt. Ltd., was a tenant in office premises in Mumbai. The respondents, landlords, terminated the tenancy in 1993 ...